Business Expenses

Commercial property

Property rights as well as other laws of property on real estate such as accrual, transfer, abridgement and lapse of these rights are subject to state registration. The authorized body, executing the state registration of the property rights as well as all types of property transactions, must certify the registration by providing the possessor of the rights with the certified document or by signing the document submitted to registration. The authorized body, executing the state registration of the property rights and property transactions, must inform on the completed registration any concerned person.

State Due Charged in National Currency of the Republic of Uzbekistan

Name of state due


 All notarial acts performed by the notarys offices and chairmen (aksakals) of rural citizens gatherings, issuing duplicates of notarized documents, formation of draft deals, applications, documents and abstracts from these documents, done by the abovementioned authorities:


a) Certification of perpetual agreements on houses construction

15 % MW


b) Certification of agreements on sale, purchase, exchange, lease and alienation under condition of perpetual  maintenance and granting of flats (parts of flat), including privatized flats, residential houses (parts of houses), dachas, garages, other premises and facilities to any physical and legal entities (except relatives)

2 % MW per 1 sq.m.

For instance, Buyer is a legal entity. Total area of purchased non-residential premises is 800 square meters. Thus, the calculation of state due while notarization of purchase-and-sale agreement will be the following:

SD = ( 2 x MW / 100 ) x 800 = ( 2 x 28040 / 100 ) x 800 = 448640 UZS.

Dues, Fees and Other Non-tax Payments Charged in Foreign Currency 

Description of services, rendered by ministries, agencies and  economic authorities  for foreign currency


(USD or in %)

Certification of agreements on property alienation, which are subject to special registration

10% of agreement amount

Certification of other agreements, which are subject to evaluation

5% of agreement amount

Note:  Dues, fees and other non-tax payments are charged in USD or other convertible currency in dollar term, unless otherwise was provided by the international agreements of the Republic of Uzbekistan.


MFERITMEDEF InternationalInternational Business CenterGov.uzPress ServiceOliy MajlisUzASARIO